Kansas § 79-215 - Property exempt from taxation; personal property held for sale or display at certain functions
Full text of Kansas Kansas Statutes Annotated § 79-215 — Property exempt from taxation; personal property held for sale or display at certain functions, with citation guidance and answers to common questions.
§ 79-215. Property exempt from taxation; personal property held for sale or display at certain functions
79-215. Property exempt from taxation; personal property held for sale or display at certain functions. (a) The following personal property is exempt from all property or ad valorem taxes levied under the laws of this state: Personal property held for sale or display at, and in connection with, a fair, exposition, trade show, auction, bazaar, flea market or convention.(b) The provisions of K.S.A. 79-213, and amendments thereto, shall not be applicable to property exempted under this section.(c) Any dispute or grievance arising under this section shall be heard and determined by the board of county commissioners of the county wherein the property subject to the dispute or grievance is located.(d) The provisions of this section shall apply to all taxable years commencing after December 31, 1986.History: L. 1986, ch. 370, § 1; L. 1987, ch. 370, § 1; March 26.
Source: official Kansas text · Last verified 2026-08-27
Frequently Asked Questions About Kansas § 79-215
What does Kansas Statutes Annotated § 79-215 cover?
Section 79-215 ("Property exempt from taxation; personal property held for sale or display at certain functions") is part of the Kansas Statutes Annotated, the codified statutory law of Kansas. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Kansas § 79-215?
A common citation format is "Kansas Statutes Annotated § 79-215" (Kansas). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Kansas law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Kansas official source linked on this page or consult a licensed Kansas attorney.
How does Kansas § 79-215 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Kansas can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Kansas.